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Disclosure of internal control evaluation reports of Chinese enterprises: History, problems and strategies

Author

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  • Yushu, Kuang
  • Zongkeng, Li
  • Rui, Liang

Abstract

In the realm of corporate finance, the transparency of internal control evaluations significantly impacts investor trust, market efficiency, and governance. This study examines the evolution of internal control report disclosures among Chinese listed firms, tracing their shift from voluntary to mandatory within two decades, aiming for international alignment. Utilizing descriptive analytics, data trend analysis, and visualization, we identify critical flaws in current disclosure practices, including reporting delays, incompleteness, inconsistencies, and non-standardized evaluation criteria. These shortcomings undermine the reports' quality and reliability, emphasizing the need for a unified conceptual framework and standardized reporting protocols to improve disclosure quality. Our findings highlight the essential role of enhanced internal control disclosures in advancing corporate governance and market integrity. The paper suggests that addressing these issues could significantly benefit the investment landscape. It calls for further research, possibly through quantitative analysis and case studies, to develop more effective disclosure strategies.

Suggested Citation

  • Yushu, Kuang & Zongkeng, Li & Rui, Liang, 2024. "Disclosure of internal control evaluation reports of Chinese enterprises: History, problems and strategies," Finance Research Letters, Elsevier, vol. 66(C).
    • Handle: RePEc:eee:finlet:v:66:y:2024:i:c:s154461232400672x
    DOI: 10.1016/j.frl.2024.105642
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